Section 12833.

Cal. Revenue and Taxation Code - RTC § 12833.
in effect
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The county in which occurs any part of the attempted exercise of the powers or any part of the transaction of business has jurisdiction of the offense.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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